ITO, Barnala V. Sh. Gurjeet Singh, Barnala

MA 44/CHANDI/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4893 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 25-01-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A.NO. 44/CHD/2008 (IN ITA NO. 490/CHANDI/2007) ASSESSMENT YEAR: 2004-05 THE ITO, VS. SHRI GURJEET SINGH, BARNALA PROPRIETOR M/S G.S.RICE MILLS, SEHJRA, BARNALA (APPELLANT) (RESPONDENT) APPELLANT BY : SH N.K.SAINI RESPONDENT BY: SHRI DEEPAK AGGARWAL ORDER PER SUSHMA CHOWLA, JM THIS MISC. APPLICATION FILED BY THE REVENUE IS AGA INST THE ORDER OF THE TRIBUNAL DATED 29.10.2007. 2. THE GRIEVANCE OF THE REVENUE IS AGAINST THE ORDE R OF THE TRIBUNAL IN ITA NO. 490/CHANDI/2007 DATED 29.10.2007 THAT THE I SSUE IN THE PRESENT CASE INVOLVES A QUESTION OF LAW AND THE APPEAL COUL D NOT BE DISMISSED. THE TRIBUNAL VIDE ORDER DATED 29.10.2007 HAD DISMIS SED THE APPEAL OF THE REVENUE FOLLOWING THE INSTRUCTIONS OF THE CBDT IN F ILING AN APPEAL BEFORE THE TRIBUNAL WHERE THE TAX INVOLVED IN THE CASE WA S LESS THAN RS. 1 LAC. THE GRIEVANCE OF THE REVENUE IS THAT CBDT HAS MADE AN EXCEPTION AND AN APPEAL BELOW THE TAX EFFECT IS PERMITTED TO BE FILE D WHERE QUESTION OF LAW IS INVOLVED OR ISSUE RAISED IS OF RECURRING NATURE. THE BENCH DURING THE 2 COURSE OF HEARING REQUISITIONED THE APPLICANT TO PO INT OUT WHETHER THE APPEAL WAS FILED UNDER THE COVER OF SUCH AN EXCEPTI ON. 3. THE LEARNED DR FOR THE REVENUE FAILED TO POINT O UT ANY SUCH MATERIAL ON RECORD AND, THEREFORE, THERE IS NOTHIN G TO SUGGEST THAT THE APPEAL IS NOT GOVERNED BY CBDT CIRCULAR (SUPRA). THERE IS THUS NO ERROR IN THE ORDER OF THE TRIBUNAL. ACCORDINGLY, WE DISM ISS THE MISC. APPLICATION MOVED BY THE APPLICANT REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF AUGUST, 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH AUGUST, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR